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Question : A,B and C are partners sharing profits in the ratio of 3:2:1. C died on 1st  July, 2023. On this date, final accounts were prepared to ascertain profits for the period. It resulted in a profit of 1,75,000 to the firm. To give effect to the above:

Option 1: Profit and Loss Account will be debited.

Option 2:  Profit and Loss Appropriation Account will be debited.

Option 3: Profit and Loss Account will be credited.

Option 4: Profit and Loss Appropriation Account will be credited.


Team Careers360 10th Jan, 2024
Answer (1)
Team Careers360 13th Jan, 2024

Correct Answer: Profit and Loss Appropriation Account will be debited.


Solution : In case of death of a partner. the profit upto the death of partner is transferred to Profit & Loss Suspense A/c. But in the absence of Profit & Loss A/c, such profit is transferred to the Profit & Loss Appropriation A/c.

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